1983 (3) TMI 262

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..... Raghavan Iyer, S.D.R., for Respondent. ORDER The case was heard on 8-3-1983. 2.  The matter involves classification of zinc calots under the Central Excise Tariff during the period from 1-3-1975 to 29-4-1975. The appellants showed samples of zinc calots in round and hexagonal forms. They stated that classification of calots was not sub judice and that the matter pending in Madras H....

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....ctory of the same manufacturer, ought to be given retrospective effect from 1-3-1975 so that their zinc calots used in their other factory for manufacture of bodies of dry cell batteries may get this exemption for the period from 1-3-1975 to 29-4-1975 as well, or (2) alternatively, zinc calots may be classified as zinc manufactures under Item 26B(2) C.E.T. so that double taxation, first on roug....

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....ell aware that in their own case the Hon'ble High Court of Calcutta have decided that zinc calots are classifiable under Item 68. This might mean multi-point tax but it is not double taxation on the same product, that is, zinc calots. Multi-point taxation has, by now, become a normal feature of our Central Excise system and the case of zinc calots is not, therefore, a unique one. As regards the ap....